Customs Act 2015

PART 1 Preliminary and General

1. Short title, construction and commencement

1. (1) This Act may be cited as the Customs Act 2015.

(2) The Customs Acts and this Act shall be construed together as one.

(3) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

(4) Without prejudice to the generality of subsection (3) , an order or orders under that subsection may appoint different days for the coming into operation of section 3 so as to effect the repeal or revocation provided by that section of—

(a) an enactment specified in Part 1 or Part 2 of Schedule 1, on different days for different purposes; or

(b) different provisions of an enactment specified in Part 1 or Part 2 of Schedule 1, on different days.

2. Interpretation

2. (1) In this Act—

“authorised or exempted” means authorised or exempted by the Commissioners;

“contiguous zone of the State” has the same meaning as in F3[the Maritime Jurisdiction Act 2021];

“controlled drug” has the same meaning as in section 2 of the Misuse of Drugs Act 1977;

“Commissioners” means Revenue Commissioners;

“container” has the same meaning as in the Customs Convention on Containers done at Geneva on 2 December 1972;

“contravene” includes, in relation to any provision, a failure to comply with that provision;

“cross-border mail” and “postal packets” have the meanings assigned to them, respectively, by section 6 of the Communications Regulation (Postal Services) Act 2011;

F1["Customs Code" means the Union Customs Code established by the Customs Code Regulation, as last supplemented by Commission Delegated Regulation (EU) 2016/341 of 17 December 2015^2and as last implemented by Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015^3;]

F2["Customs Code Regulation" means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013^4;]

“conveyance” means any vessel, aircraft, vehicle or other means of transport used in the transportation of goods or passengers;

“customs airport” means an airport appointed under section 6;

“customs port” means a port appointed under section 6;

“duties of customs” has the same meaning as “import duties” or “export duties” have, as the case may be, in the Customs Code;

“enactment” means—

(a) an Act of the Oireachtas,

(b) a statute that was in force in Saorstát Éireann immediately before the date of the coming into operation of the Constitution and that continues in force by virtue of Article 50 of the Constitution,

(c) an instrument made under—

(i) an Act of the Oireachtas, or

(ii) a statute referred to in paragraph (b), or

(d) any legislation of an institution of the European Union for the time being in force;

“exportation” means the exportation or removal from the State of any goods to a place outside the State;

“goods” includes things of every kind, whether animate or inanimate;

“goods subject to any prohibition or restriction on importation” means goods the importation of which is prohibited or restricted by any national or European Union legislation for the time being in force;

“goods subject to any prohibition or restriction on exportation” means goods the exportation of which is prohibited or restricted by any national or European Union legislation for the time being in force;

“importation” means the importation or bringing into the State of any goods from outside the State;

“land”, in relation to aircraft, includes alighting on water;

“land frontier” means the land frontier between the State and Northern Ireland;

“master”, in relation to a vessel, means the person having or taking command or charge of the vessel, but does not include a pilot of that vessel;

“Minister” means Minister for Finance;

“officer of customs” means an officer of the Commissioners authorised by them under section 37 to be an officer of customs, and includes—

(a) an officer of the Commissioners, not so authorised,

(b) a member of the Garda Síochána, or

(c) a member of the Defence Forces,

for the time being employed on any duty or service relating to customs;

“pilot-in-command” means, in relation to an aircraft, the person having or taking command or charge of the aircraft during flight time;

“place” means a place or space or part of a place or space;

“records” means any books, accounts, documents or other recorded information including information recorded electronically or in other non-legible form;

“regulations” means regulations made under section 39;

“repealed enactments” means the enactments repealed or revoked by section 3;

“vehicle” means a mechanically propelled vehicle (within the meaning of the Road Traffic Act 1961) or any other conveyance other than a vessel or an aircraft, and includes any container, trailer, tank or any other thing, which—

(a) is or may be used for the storage of goods in the course of carriage, and

(b) is designed or constructed to be placed on, in or attached to, any such vehicle or other conveyance;

“vessel” means any ship, boat, lighter, barge or water-borne craft of any type whatsoever and includes hovercraft.

(2) A word or expression that is used in this Act and is also used in the Customs Code has the same meaning in this Act as it has in that Code.

(3) In this and every other Act of the Oireachtas (whether passed before or after this Act) “Customs Acts” means this Act and all other enactments relating to customs and includes the Customs Code and any decision of an institution of the European Union relating to customs that is binding on the State.

3. Repeals and revocations

3. (1) The enactments specified in Part 1 of Schedule 1 are repealed to the extent specified in column (4) of that Part.

(2) The statutory instruments specified in Part 2 of Schedule 1 are revoked to the extent specified in column (4) of that Part.

4. Saver

4. If, and in so far as a provision of this Act operates, as and from the day appointed under section 1, in substitution for a provision of the repealed enactments, any order or regulation made or having effect as if made, and anything done or having effect as if done, under the substituted provision before that day is to be treated on and from that day as if it were an order or regulation made or a thing done under the provision of this Act which so operates.

5. Continuity and construction of certain references to old and new law

5. (1) The Commissioners shall have all the jurisdictions, powers and duties in relation to customs under this Act which they had before the passing of this Act.

(2) The continuity of the operation of the law relating to customs shall not be affected by the substitution of this Act for the repealed enactments.

(3) Any reference, whether expressed or implied, in any enactment or document (including this Act and any Act amended by this Act)—

(a) to any provision of this Act, or

(b) to things done or to be done under or for the purposes of any provision of this Act,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, circumstances or purposes in relation to which the corresponding provision in the repealed enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.

(4) Any reference, whether expressed or implied, in any enactment or document (including the repealed enactments and enactments passed and documents made after the passing of this Act)—

(a) to any provision of the repealed enactments, or

(b) to things done or to be done under or for the purposes of any provision of the repealed enactments,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, circumstances or purposes in relation to which the corresponding provision of this Act applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or for the purposes of, that corresponding provision.

(5) All instruments, documents, authorisations, appointments, approvals and directions made or issued under the repealed enactments and in force immediately before the commencement of this provision shall continue in force as if made or issued under this Act.

(6) An officer of the Commissioners who stands appointed or authorised by them to be an officer of Customs and Excise shall, from the date of passing of this Act, be deemed to be authorised to be an officer of customs.

(7) Save as is otherwise expressly provided for, every mention or reference contained in any enactment of or to an officer of Customs and Excise shall, for the purposes of the Customs Acts or any other enactment, from the date of passing of this Act, be construed and take effect as a mention of or a reference to an officer of customs.

(8) All officers of the Commissioners who, immediately before the commencement of this provision, stood authorised, nominated or designated for the purposes of any provision of the repealed enactments, are deemed to be authorised, nominated or designated, as the case may be, for the corresponding provision of this Act.

(9) Any provision of the repealed enactments which imposes a fine, forfeiture, penalty or punishment for any act or omission shall, in relation to any act or omission which took place or began before the repeal of that provision by this Act, continue to apply in substitution for the provision of this Act to which it corresponds.

(10) This section is without prejudice to the generality of the Interpretation Act 2005 and, in particular, section 27 of it.

PART 2 Customs Controls

6. Customs ports and airports

6. (1) For the purposes of the Customs Acts, the Commissioners may, in consultation with the Minister for Transport, Tourism and Sport, subject to such conditions or restrictions as they may determine, appoint any place in the State as a customs port or a customs airport.

(2) Other than in a case referred to in subsection (3), a customs airport appointed under subsection (1) shall be designated as a Type I customs airport.

(3) Where a customs airport appointed under subsection (1) is subject to a—

(a) requirement to give prior notification to customs in relation to an aircraft arriving at the customs airport from outside the State,

(b) restriction as regards the time at which an aircraft may arrive at the customs airport from outside the State, or

(c) restriction as regards the locations outside the State from which an aircraft may arrive at the customs airport,

the airport shall be designated as a Type II customs airport.

(4) The Commissioners may amend or revoke an appointment made under subsection (1) or amend or revoke a condition or restriction to which it was subject.

(5) The appointment of a customs port or a customs airport, made under any enactment, shall continue to apply and have effect as if it had been made under this section, for a period of 5 years from the date of passing of this Act, and subsection (4) applies accordingly.

7. Approval of places within customs ports and airports

7. (1) The Commissioners may, in consultation with the Minister for Transport, Tourism and Sport, with regard to any customs port or customs airport, approve for such periods and subject to such conditions or restrictions as they may determine, a place at that port or airport for the—

(a) berthing, landing, mooring, anchoring, arrival and departure of vessels or aircraft,

(b) embarkation and disembarkation of passengers, crew and their baggage, or

(c) loading and unloading of goods, stores and conveyances.

(2) The Commissioners may amend or revoke an approval made under subsection (1) or amend or revoke a condition or restriction to which it was subject.

(3) The approval made under any enactment of a place for the purposes mentioned in subsection (1), shall continue to apply and have effect as if it had been made under this section for a period of 5 years from the date of passing of this Act, and subsection (2) applies accordingly.

(4) The operator of a customs airport appointed under section 6(1) and the occupier of any place approved under subsection (1) at a customs port or a customs airport, shall, if required by the Commissioners, provide and maintain at that port or airport, such reasonable and proportionate office accommodation and other facilities for customs staff as are appropriate.

8. Customs control of movement of vessels into and out of State

8. (1) The master of a vessel entering the State shall, unless otherwise authorised or exempted, ensure that the vessel berths, lands, moors, anchors or arrives at a place approved under section 7(1)(a) and that all passengers, crew, baggage, conveyances, goods and stores are disembarked or unloaded at a place approved under section 7(1)(b) or (c), as appropriate.

(2) Subsection (1) does not apply to the master of a vessel that is obliged by law or other requirement relating to navigation, or that is compelled by accident, stress of weather, or other unavoidable cause, to—

(a) berth, land, moor, anchor or arrive at a place other than a place approved under section 7(1)(a), or

(b) disembark the passengers or crew, or land the baggage, conveyances, goods or stores at a place other than a place approved under section 7(1)(b) or (c), as appropriate.

(3) The master of a vessel departing the State shall, unless otherwise authorised or exempted, ensure that the vessel departs from a place approved under section 7(1)(a) and that all passengers, crew, baggage, conveyances, goods and stores are embarked or loaded only at a place approved under section 7(1)(b) or (c), as appropriate.

(4) The master of a vessel departing to a place outside the State from a place approved under section 7(1)(a) shall not, following its departure, cause or permit the vessel to berth, land, moor, anchor or otherwise arrive at a place in the State other than at a place approved under section 7(1)(a), unless the vessel is obliged by law or other requirement relating to navigation, or is compelled by accident, stress of weather, or other unavoidable cause to berth, land, moor, anchor or arrive at such other place.

(5) The master of a vessel referred to in subsections (2) and (4) that berths, lands, moors, anchors or otherwise arrives at a place in the State other than at a place approved under section 7(1)(a), shall—

(a) notify an officer of customs of the vessel’s berthing, landing, mooring, anchoring or arrival, and

(b) comply with any directions given by that officer with regard to the vessel, passengers, crew, baggage, conveyances, goods or stores carried.

(6) The notification referred to in subsection (5) shall be given within such time and in such form and manner as the Commissioners may determine.

(7) A person who contravenes subsection (1), (3), (4), (5) or (6) commits an offence and is liable on summary conviction to a fine of €5,000.

9. Report inwards and outwards of vessels

9. (1) The master of a vessel, whether laden or in ballast, entering the State shall—

(a) under and in accordance with regulations under subsection (3), submit or cause to be submitted a report of the vessel to the Commissioners, and

(b) answer all questions relating to the voyage, vessel, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs.

(2) The master of a vessel, whether laden or in ballast, departing the State shall—

(a) under and in accordance with regulations under subsection (3), submit or cause to be submitted a report of the vessel to the Commissioners, and

(b) answer all questions relating to the voyage, vessel, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs.

(3) The Commissioners may make regulations for the purposes of subsections (1) and (2) specifying—

(a) the circumstances in which reports are required to be submitted and may specify different reporting requirements for different types and classes of vessel, and for different activities,

(b) the place and time for submission of such reports, and

(c) the form, manner and particulars of such reports.

(4) A person who contravenes subsection (1) or (2) commits an offence and is liable on summary conviction to a fine of €5,000.

10. Customs control of movement of aircraft into and out of State

10.(1) The pilot-in-command of an aircraft entering the State, unless otherwise authorised or exempted—

(a) for the first time after such entry, or

(b) at any time while it is carrying passengers, crew, baggage, conveyances, goods or stores brought in that aircraft from a place outside the State and not yet cleared by customs in the State,

shall not cause or permit it to land at any place other than a customs airport.

(2) The pilot-in-command of an aircraft departing the State, unless otherwise authorised or exempted, shall not cause or permit it to depart from any place other than a customs airport.

(3) In addition to the requirements of subsections (1) and (2), any landing at or departure from a customs airport shall be in compliance with the conditions or restrictions attaching to the appointment of that airport as a customs airport.

(4) The pilot-in-command of an aircraft to which subsection (1) applies, unless otherwise authorised or exempted, shall ensure that all passengers, crew, baggage, conveyances, goods and stores are only disembarked or unloaded at a place approved under section 7(1)(b) or (c), as appropriate.

(5) The pilot-in-command of an aircraft to which subsection (2) applies, unless otherwise authorised or exempted, shall ensure that all passengers, crew, baggage, conveyances, goods and stores are only embarked or loaded at a place approved under section 7(1)(b) or (c), as appropriate.

(6) Subsections (1), (3) and (4) do not apply to the pilot-in-command of an aircraft that is required by law or other requirement relating to aviation or that is compelled by accident, stress of weather, or other unavoidable cause, to—

(a) land at a place other than a customs airport, or